With the bill on the Digital Transaction Fee submitted to the Parliament, provisions of the Tax Procedure Code (law 5104/2024 ), regarding the Tax Electronic Mechanisms (F.H.M.) are amended. In particular it is added to the cases in which the Tax Administration may suspend the use of TIN or proceed to its deactivation, and the violation, falsification or intervention in any way in the operation of the Provider of Electronic Data Issuance Services. Furthermore, new violations related to F.H.M. are defined. and the Providers of Electronic Data Issuance Services and the imposed fines are determined.
Source: taxheaven.gr
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